Based on the following data, what is the accounts receivable turnover? Sales on account during year $700, 000 Cost of merchandise sold during year 270, 000 Accounts receivable, beginning of year 45, 000 Accounts receivable, end of year 35, 000 Inventory, beginning of year 90, 000 Inventory, end of year 110, 000 17.5 2.6 15.5 20.0